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A query was raised regarding whether a joint ownership (comunidad de bienes) engaged in retail food trade is liable for Corporate Tax. The DGT ruled that, as it is a joint ownership rather than a civil partnership with a commercial purpose, it is taxed through the attribution of income to its members.
Cuestión planteada Si la sociedad consultante será contribuyente del Impuesto sobre Sociedades.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener personalidad jurídica fiscal (constar en escritura pública o documento privado aportado a la Administración) y objeto mercantil. El objeto mercantil implica realizar actividades de producción, intercambio o servicios en un sector no excluido (como el agrícola o profesional). Las comunidades de bienes que no cumplen estos requisitos de sociedad civil con objeto mercantil tributan por el régimen de atribución de rentas.
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